Ruth Bader Ginsburg: Taxation: The Litigator, the Judge, the Justice
The Jurisprudential Legacy of Justice Ruth Bader Ginsburg
13 Pages Posted: 17 Jun 2024
Date Written: May 2023
Abstract
This paper focuses on the relationship between Justice Ruth Bader Ginsburg and the law of federal taxation. It begins with the story of her first appellate win, as a litigator in a tax case, claiming that a provision of the Internal Revenue Code violated equal protection under the Fifth Amendment on the basis of sex discrimination. It then moves to her work as an appellate judge in a tax case arising out of civil rights claims and concludes with some observations about her work on the United States Supreme Court in tax cases. The paper is published as a chapter in the book, The Jurisprudential Legacy of Justice Ruth Bader Ginsburg, edited by Ryan Vacca and Ann Bartow, and published by NYU Press in 2023.
Keywords: taxation, sex-discrimination, Ruth Bader Ginsburg
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